The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs ...The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.展开更多
Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic...Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.展开更多
This paper aimed to demonstrate the impact of the effectiveness of the Application of human Resources Management System in Corporate Performance which perspective of workers in the Banking Sector in Jordanian Firm, an...This paper aimed to demonstrate the impact of the effectiveness of the Application of human Resources Management System in Corporate Performance which perspective of workers in the Banking Sector in Jordanian Firm, and to achieve the purpose of the study questionnaire was developed to measure the impact of the effectiveness of the Applica-tion of human Resources Management System in Corporate Performance, and the sample consists of the study (500) employees in the banking sector, and used statistical methods appropriate to answer the study questions and test hy-potheses. The study found asset of results, including: 1) There is a significant effect between the quality of the output of human resources information system and institutional performance in banking sector in the Jordanian firm. 2) There is a statistically significant effect between motives and corporate performance in the banking sector in the Jordanian firm. 3) There is a significant effect between training and organizational performance in the banking sector in the Jordanian firm. The study was presented a set of recommendations, including: activating the role of human resources information system, where still the information system performs the function of traditional supply the decision maker authorized one to read the outputs historical information when they want, either directly or after completing a series of routine procedures that enable it, without that, this applies to access information system to avoid problems that many occur later. Must go beyond human resources information system (HRIS) traditional role in the process of selection and appointment of the new human resource to work in the organization, which is merely providing information to decision makers about the people who stepped forward to fill a job order that differentiation among those application. That the ambitious goal of that system to provide a base for data (data bank) includes all of the details of the employment available in the market.展开更多
The assessment of the Project Management Maturity （PMM） level shows the company how good it is at managing projects. This measurement can be performed in different domains of expertise. In the article, the issue of ...The assessment of the Project Management Maturity （PMM） level shows the company how good it is at managing projects. This measurement can be performed in different domains of expertise. In the article, the issue of PMM in the human resources （HR） area is examined. The discussion is based on a world-wide empirical research project conducted in more than 400 companies. The study was mostly focused on the machinery industry as there is a dearth of research on project management topics in this branch of the economy. Therefore, by investigating the PMM level in the HR area, a picture of the state of project management in the machinery industry will be created. For the purposes of comparison, a study was conducted on the construction （CONS） and information technology （IT） industries which, in contradistinction, are very well recognized in the scientific literature related to project management issues. This approach will help to better contextualize and understand the results from the machinery industry. The PMM level measurement was done using the author＇s model which assesses maturity on a scale of one to five, where one is the lowest and five, the highest level of maturity. The results of the study revealed that there were differences among the industries in PMM levels and between Polish and foreign companies.展开更多
人力资源开发的过程可以提高知识生产力,即提高组织在产品、流程和服务中产生知识、传播知识和应用知识的能力。给出知识型人力资源开发KHRD(Knowledge-enabled Human Resource Development)的定义,认为KHRD是通过知识管理的方法和工具...人力资源开发的过程可以提高知识生产力,即提高组织在产品、流程和服务中产生知识、传播知识和应用知识的能力。给出知识型人力资源开发KHRD(Knowledge-enabled Human Resource Development)的定义,认为KHRD是通过知识管理的方法和工具,挖掘人力资源潜力,通过人力资源开发流程的优化,创造智力资本价值。指出e-HR将带给知识型人力资源开发一种新的工作方法和思维模式,着重探讨如何进行基于e-HR的知识型人力资源开发活动,并给出基于e-HR的知识型人力资源开发的知识框架、理论模型和实施路径。展开更多
文摘The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.
文摘Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.
文摘This paper aimed to demonstrate the impact of the effectiveness of the Application of human Resources Management System in Corporate Performance which perspective of workers in the Banking Sector in Jordanian Firm, and to achieve the purpose of the study questionnaire was developed to measure the impact of the effectiveness of the Applica-tion of human Resources Management System in Corporate Performance, and the sample consists of the study (500) employees in the banking sector, and used statistical methods appropriate to answer the study questions and test hy-potheses. The study found asset of results, including: 1) There is a significant effect between the quality of the output of human resources information system and institutional performance in banking sector in the Jordanian firm. 2) There is a statistically significant effect between motives and corporate performance in the banking sector in the Jordanian firm. 3) There is a significant effect between training and organizational performance in the banking sector in the Jordanian firm. The study was presented a set of recommendations, including: activating the role of human resources information system, where still the information system performs the function of traditional supply the decision maker authorized one to read the outputs historical information when they want, either directly or after completing a series of routine procedures that enable it, without that, this applies to access information system to avoid problems that many occur later. Must go beyond human resources information system (HRIS) traditional role in the process of selection and appointment of the new human resource to work in the organization, which is merely providing information to decision makers about the people who stepped forward to fill a job order that differentiation among those application. That the ambitious goal of that system to provide a base for data (data bank) includes all of the details of the employment available in the market.
文摘The assessment of the Project Management Maturity （PMM） level shows the company how good it is at managing projects. This measurement can be performed in different domains of expertise. In the article, the issue of PMM in the human resources （HR） area is examined. The discussion is based on a world-wide empirical research project conducted in more than 400 companies. The study was mostly focused on the machinery industry as there is a dearth of research on project management topics in this branch of the economy. Therefore, by investigating the PMM level in the HR area, a picture of the state of project management in the machinery industry will be created. For the purposes of comparison, a study was conducted on the construction （CONS） and information technology （IT） industries which, in contradistinction, are very well recognized in the scientific literature related to project management issues. This approach will help to better contextualize and understand the results from the machinery industry. The PMM level measurement was done using the author＇s model which assesses maturity on a scale of one to five, where one is the lowest and five, the highest level of maturity. The results of the study revealed that there were differences among the industries in PMM levels and between Polish and foreign companies.
文摘人力资源开发的过程可以提高知识生产力,即提高组织在产品、流程和服务中产生知识、传播知识和应用知识的能力。给出知识型人力资源开发KHRD(Knowledge-enabled Human Resource Development)的定义,认为KHRD是通过知识管理的方法和工具,挖掘人力资源潜力,通过人力资源开发流程的优化,创造智力资本价值。指出e-HR将带给知识型人力资源开发一种新的工作方法和思维模式,着重探讨如何进行基于e-HR的知识型人力资源开发活动,并给出基于e-HR的知识型人力资源开发的知识框架、理论模型和实施路径。
